Registration - centralised accounting system, Service Tax

[puneet]

"A" goods transport agency having 7 branches in 3 states in North India issuing bilty/GR to customers from all the branches. and having centralised accounting system.kindly reply about registeration.

Posts / Replies

[S Gupta]

Rule 4 sub rule 2 of the Service Tax Rules, 1994 permits a Centralised registration on the basis of centralized bill or accounting. If all the branches or offices are situated under the different jurisdiction of the Chif Commissioner of Excise / Service tax than you are required to apply befor the Director General of Service Tax (DGST) through your jurisdictional AC or DC.

 

[preeti]

In the case of centralised accounting u need to get registered from one place mentioning your branches in the registration form

[rishi mohan]

As the goods transport agency has 7 branches in 3 states and accounting system is also centralised, therefore a centralised registration should be taken in the following case.